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INCOME AND MINING TAXES (Tables) | 12 Months Ended
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Dec. 31, 2024
INCOME AND MINING TAXES |
Schedule of components of income and mining tax expense | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31,
​ |  | 2024 |  | 2023
Current income and mining taxes |  | $ | 712,129 | ​ | $ | 365,721
Deferred income and mining taxes: | ​ | ​ | ​ | ​ | ​ | ​
Origination and reversal of temporary differences | ​ | ​ | 213,845 | ​ | ​ | 52,041
Total income and mining taxes expense | ​ | $ | 925,974 | ​ | $ | 417,762
Schedule of effective income and mining tax reconciliation | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | Year Ended December 31, |
​ |  | 2024 |  | 2023 |
Combined federal and composite provincial tax rates | ​ | ​ | 26 | % | ​ | 26 | %
Expected income tax expense at statutory income tax rate | ​ | $ | 733,605 | ​ | $ | 613,358 | ​
Increase (decrease) in income and mining taxes resulting from: | ​ | ​ | ​ | ​ | ​ | ​ | ​
Mining taxes | ​ | ​ | 221,461 | ​ | ​ | 101,433 | ​
Impact of foreign tax rates and change in future tax rates | ​ | ​ | 12,656 | ​ | ​ | 23,460 | ​
Permanent differences | ​ | ​ | (68,458) | ​ | ​ | (300,567) | ​
Impact of foreign exchange on deferred income tax balances | ​ | ​ | 35,341 | ​ | ​ | (45,412) | ​
Other | ​ | ​ | (8,631) | ​ | ​ | 25,490 | ​
Total income and mining taxes expense | ​ | $ | 925,974 | ​ | $ | 417,762 | ​
Schedule of Components of Net Deferred Income Assets | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Mining properties | ​ | $ | 12,023 | ​ | $ | 28,388
Mining taxes | ​ | ​ | 5,086 | ​ | ​ | 6,098
Reclamation provisions and other liabilities | ​ | ​ | 12,089 | ​ | ​ | 19,310
Total net deferred income tax assets | ​ | $ | 29,198 | ​ | $ | 53,796
Schedule and continuity of components of deferred income and mining tax liabilities | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at | ​ | As at
​ |  | December 31, 2024 |  | December 31, 2023
Mining properties | ​ | $ | 5,850,988 | ​ | $ | 4,960,289
Net operating and capital loss carry forwards | ​ | ​ | — | ​ | ​ | (77,247)
Mining taxes | ​ | ​ | (423,505) | ​ | ​ | 308,157
Reclamation provisions and other liabilities | ​ | ​ | (265,234) | ​ | ​ | (217,928)
Total deferred income and mining tax liabilities | ​ | $ | 5,162,249 | ​ | $ | 4,973,271
​ Changes in net deferred tax assets and liabilities for the years ended December 31, 2024 and 2023 are as follows:
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Net deferred income and mining tax liabilities - beginning of year | ​ | $ | 4,919,475 | ​ | $ | 3,970,301
Income and mining tax impact recognized in net income | ​ | ​ | 213,845 | ​ | ​ | 52,041
Income tax impact recognized in other comprehensive income and equity | ​ | ​ | (269) | ​ | ​ | 984
Deferred income tax liability acquired on Yamana Transaction (Note 5) | ​ | ​ | — | ​ | ​ | 896,149
Net deferred income and mining tax liabilities - end of year | ​ | $ | 5,133,051 | ​ | $ | 4,919,475
Schedule of deductible temporary differences and unused tax losses in respect of which a deferred tax asset has not been recognized | ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | As at |  | As at
​ | ​ | December 31, 2024 | ​ | December 31, 2023
Other deductible temporary differences |  | $ | 1,262,999 |  | $ | 1,485,481

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